The tariff classification of paperboard gift boxes from China.

NY L85503 July 11, 2005 CLA-2-48:RR:NC:SP:234 L85503 CATEGORY: Classification TARIFF NO.: 4819.20.0040; 4819.10.0040 Ms. Joanne Harmon CVS / Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of paperboard gift boxes from China. Dear Ms. Harmon: In your letter dated June 14, 2005, you requested a tariff classification ruling. Three “Christmas Gift Card Wraps” (all having the same item number, 325624) were submitted as samples for our examination and are being returned to you as requested. Version 1 consists of a sheet of thin, non-corrugated paperboard that has been glued to itself along one edge and folded into a flattened, open-ended tube. When the item is expanded, its ends (scored to form flaps) can be folded inward so as to form a closed, pillow-shaped box measuring approximately 2¾” x 4” x ¾”. The box is repetitively printed with the words “Merry Christmas to you!” in white characters against a red background. A round, 1½”-diameter “To/From” gift tag is attached to the exterior by means of a wraparound red ribbon. It appears that this article will be sold empty at retail to provide the purchaser with an attractive container in which to package a store-redeemable “gift card” for presentation to a chosen recipient. Version 2 is made of thin, corrugated paperboard, solid green in color, but is otherwise the same as version 1. Except for the printed design on its exterior surface and the color of its wraparound ribbon, Version 3 is the same as version 1, i.e., a flattened box of thin, non-corrugated paperboard. Its printed design consists of green diamonds and red polka dots on a white background. The wraparound ribbon holding the gift tag is green in color. The applicable subheading for the Version 1 and 3 non-corrugated “gift card wraps” will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free. The applicable subheading for the Version 2 corrugated “gift card wrap” will be 4819.10.0040, HTS, which provides for cartons, boxes and cases, of corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division